Wyoming Mass Appraisal System Wins Approval of State High Court

A Wyoming county assessor properly used a mass valuation system to determine a Cheyenne homeowner’s property tax assessment at $674,000, the state high court ruled Tuesday.

The Laramie County Board of Equalization correctly relied on the statewide Computer Assisted Mass Appraisal system to value H. Kenneth Johnston II’s home, the Wyoming Supreme Court said in a unanimous opinion.

“The task of the appellate court is not to determine which of various appraisal methods is best,” Chief Justice Lynne Boomgaarden said. It “only determines whether substantial evidence exists to support use of the chosen method.”

Here, substantial evidence supported the ...